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A taxpayer has requested clarification regarding the amortisation period for works carried out in a premises held under an indefinite lease. The DGT has ruled that such works must be included in tangible fixed assets, and their amortisation depends on either the useful life of the improvements or the duration of the lease.
Cuestión planteada Como el contrato de arrendamiento del local es indefinido y el consultante tiene una edad avanzada, plazo mínimo de amortización de la reforma del local.
Las inversiones realizadas por el arrendatario en un arrendamiento operativo se contabilizan como inmovilizado material. La amortización se realiza según la vida útil, que será la duración del contrato (incluyendo renovaciones probables) si esta es inferior a la vida económica del activo. Si el contrato es indefinido y la vida útil de las obras es inferior al contrato, se aplicará el plazo mínimo del sistema de amortización correspondiente al método de estimación directa del contribuyente.
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